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The Influence of Audit Quality and Company Size on Earnings Management moderated by the Audit Committee at Islamic Commercial Banks in Indonesia
Get PDFThis study examines The Influence of Audit Quality and Company Size on Earnings Management moderated by the Audit Committee at Islamic Commercial Banks in Indonesia in the 2016 – 2021 period. There are many reasons for management to carry out earnings management, among others due to the conflict of interest that occurs between management as an agent and investors as principals which often benefits one party. Earnings management practices can affect the fairness of the presentation of financial statements, so that financial reports can mislead the user when they are supposed to be useful for the user. The research method used is the saturated sample method which uses secondary data in the form of annual reports of fourteen Islamic commercial banks in Indonesia that provide Annual Reports. The data obtained were processed by multiple linear regression analysis using SPSS statistical tools. The results of this study indicate that Audit Quality has no significant effect on earning management, while the company size has a significant effect on earning management. The existence of audit committee as a moderating variable does not affect the relationship between Audit Quality and company size on earning management.This research is expected to be a reference for further research. This research is expected to be a reference for further research
Quo-Vadis Ekonomi Syariah di Indonesia
Get PDFThis research article aims to identify strategies and innovations to overcome challenges and maximize opportunities in the Islamic economy in Indonesia. Therefore, the problem formulations in this research include: (i) What are the basic principles of Islamic economics? (ii) What are the challenges and opportunities of implementing Islamic economics in Indonesia? (iii) What are the strategies and innovations to overcome challenges and maximize opportunities of Islamic economics in Indonesia? Furthermore, the method used in this research is to use qualitative descriptive analysis to collect information from various sources, such as books, government reports, academic literature, and journals related to the problems and opportunities of implementing Islamic economics in Indonesia. The results of this study are that there are several key strategies, including increasing public literacy, increasing Islamic financial inclusion through digitalization, developing Islamic fintech, halal e-commerce, halal product innovation, training, and human resource development, international cooperation, strengthening research and data, promotion and branding, and developing halal infrastructure. Furthermore, in the Industrial Revolution, 4.0, and the new average era, innovation and creativity based on information technology, communication, and digitalization are significant in developing strategies for Islamic economic development. It enables better efficiency, accessibility, and market expansion. The implications of this research provide strategic and innovative recommendations for the Islamic finance industry, government, and economic actors to optimize the implementation of Islamic economics in Indonesia. Furthermore, the novelty of this research article is that it contributes to designing strategies and innovations that the Islamic finance industry, government, and economic actors can implement. These strategies are designed to overcome challenges and take advantage of opportunities to optimize the implementation of Islamic economics in Indonesia
Pengaruh Gaya Kepemimpinan Kompetensi Dan Disiplin Kerja Terhadap Kinerja Pegawai Negeri Sipil Pada Dinas Kebudayaan Kota Denpasar
Get PDFThe purpose of this study was to examine the interplay between leadership style, competency, and work discipline, and how these influence the performance of public employees in the Denpasar City Culture Service. Saturated sampling was utilized to choose 31 workers from the Denpasar City Culture Service to participate in this study's population. Validity, reliability, classical assumption testing, multiple linear regression, coefficient of determination testing, t tests, and F tests were utilized to analyze the data in this research. It is clear from the study's findings that (1) leadership style has a beneficial and statistically significant impact on productivity in the workplace. A competent workforce is more productive and successful. Thirdly, a well-disciplined workplace significantly improves productivity. Employee performance is positively impacted by leaders' styles, abilities, and work discipline at the same time. There is a 72.9% level of effect from external factors on employee output
Impact of the Pandemic on Tax Aggressiveness: Analysis of CSR, Audit Quality, and Capital Intensity in IDX Mining Companies
Get PDFThis study aims to determine the impact of Corporate Social Responsibility (CSR), Audit Quality, and Capital Intensity on tax aggressiveness during the pandemic. Utilizing secondary data from annual financial reports of mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021, this quantitative research employs purposive sampling to select a sample of 20 companies. The analytical method used is multiple regression analysis, with data processing performed using SPSS 22 for Windows and Microsoft Excel. The results of this study indicate that Corporate Social Responsibility has a significantly positive effect on tax aggressiveness, suggesting that companies with higher CSR activities tend to exhibit more aggressive tax behaviors. Conversely, Audit Quality shows a significantly negative effect on tax aggressiveness, indicating that higher audit quality is associated with lower levels of tax aggressiveness. Additionally, Capital Intensity is found to have a significantly negative effect on tax aggressiveness, implying that companies with higher capital investments tend to engage in less aggressive tax strategies. These findings highlight the complex interplay between CSR, audit quality, capital intensity, and tax aggressiveness, particularly in the context of the mining sector during the pandemic. The study contributes to the existing literature by providing empirical evidence on how these factors influence tax aggressiveness and offers insights for policymakers and practitioners aiming to enhance corporate governance and tax compliance
The Effect of Leverage and Profitability on Tax Avoidance with Company Size as a Moderating Variable (Empirical Study on Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023)
Get PDFThis study aims to examine the effect of Leverage and Capital Intensity on Tax Avoidance with Company Size as a moderation variable. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sampling method in this study used purposive sampling techniques and obtained 215 samples of observation data. The data used is secondary data where financial statements are obtained from the official IDX website and the web of each company. The analysis method carried out is a multiple linear regression model with the help of the SPSS program version 25. The results of this study show that leverage does not have a significant effect on tax avoidance, capital intensity has a positive and significant effect on tax avoidance. The size of the company is not able to moderate the effect of leverage and capital intensity on tax avoidance
The Influence of Financial Derivatives, Financial Leases and Institutional Ownership on Tax Avoidance
Get PDFThis research falls under the category of quantitative research, aiming to ascertain the impact of the variables Financial Derivatives, Financial Leases, and Institutional Ownership on the variable Tax Avoidance. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange, employing a purposive sampling method that yields a sample size of 19 companies. The analysis is conducted with a 5% significance level, utilizing the Panel Data Regression Analysis Method facilitated by the E-Views 12 computer program. The findings of the analysis reveal that (1) there is no statistically significant effect of financial derivatives on tax avoidance, (2) there is a significant effect of financial leases on tax avoidance, and (3) there is no significant effect of institutional ownership on tax avoidance
Advancing Islamic Financial Planning in Indonesia: Principles, Challenges, and The Role of Tawhid String Relationship Theory
Get PDFThe rapid development of Islamic or Sharia financial planning in Indonesia reflects the country’s demographic strength as the largest Muslim-majority nation. Rooted in Sharia principles, Islamic financial planning emphasizes the prohibition of riba, gharar, and maysir, integrating ethical wealth management, risk-sharing, and social responsibility through mechanisms like zakat, waqf, and sadaqah. Despite a significant increase in Islamic financial literacy, challenges persist, including limited accessibility in rural areas and low public understanding of Islamic financial concepts. This study aims to identify the basic principles and concepts of Islamic financial planning, highlight the urgency of its implementation, and examine its practical application in Indonesia. Using a descriptive qualitative approach and literature review, the research draws on secondary data from Qur’anic texts, Hadith, academic journals, and regulatory reports from institutions like OJK and Bank Indonesia. The findings emphasize the pivotal role of the Tawhid String Relationship (TSR) theory in aligning financial practices with spiritual and societal obligations. TSR provides a comprehensive framework for ethical and sustainable financial management, connecting human relationships with Allah (habluminallah) and society (habluminannas). The study concludes that Islamic financial planning in Indonesia offers substantial opportunities for growth through fintech innovations and regulatory support. Its implementation can foster inclusive economic development, strengthen social welfare, and position Indonesia as a global leader in Islamic finance. The study provides theoretical insights and practical implications for advancing Islamic financial systems in both national and global contexts
Analysis Of The Effect Of Company Size, Profitability And Leverage On Corporate Social Responsibility Disclosure
Get PDFThis study aims to examine the effect of Company Size, Profitability and Leverage on Disclosure of Corporate Social Responsibility. Corporate social responsibility is an inherent responsibility of every investment company to continue to create relationships that are harmonious, balanced and in accordance with the environment, values, norms and culture of the local community. Disclosure Corporate social responsibility is an organizational responsibility for the impact of all decisions and activities on society and the environment which is manifested in the form of transparent and ethical behavior that is in line with the principles of sustainable development. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample in this research was 26 out of 46 companies that met the criteria so that the total sample used in this study during the 2017-2020 period was 104 observational data. The research design used was quantitative research and the sampling method used in this study was purposive sampling method. The data used in this research is secondary data. The data analysis method used in this study is multiple linear regression analysis with the help of the SPSS Version 25 application program. The results of the analysis show that (i) company size has a positive and significant effect on corporate social responsibility disclosure, (ii) profitability has a positive and significant effect on disclosure of corporate social responsibility (iii) leverage has a positive and significant effect on disclosure of corporate social responsibility
Analysis of The Influence of Motivation, Facilities and Location on Visiting Decisions (Case Study MH Museum. Good location"
Get PDFMH Museum. Thamrin Jakarta was established in the 20th century as the Building of the Indonesian National Political Association (PPPKI). In the period 3 (three) years from 2013-2015 the number of visitors visited mh museum. Thamrin continues to experience significant declines. This is because visitors tend to be more interested in going to shopping centers or to more familiar tourist attractions. Therefore the authors conducted research on the Museum. This research aims to determine the influence of motivation, facilities and location on visiting decisions (case study at MH Museum. Thamrin Jakarta). The object of this research is visitors to mh museum. .11 miles away The study was conducted on 170 respondents using a quantitative descriptive approach. The data collection technique used is a questionnaire using purposive sampling. The data analysis used is SEM where data processing using SmartPLS 3.0
Optimalisasi Manajemen Risiko Syariah: Tantangan dan Strategi Lembaga Keuangan Syariah
Get PDFLembaga keuangan syariah (LKS) telah mengalami pertumbuhan pesat, namun menghadapi tantangan signifikan dalam manajemen risiko, termasuk risiko kredit, likuiditas, operasional, dan kepatuhan syariah. Penelitian berupa konseptual paper ini yang bertujuan untuk menganalisis penerapan manajemen risiko berbasis syariah di LKS dengan fokus pada dampak risiko kredit dan likuiditas terhadap kinerja, serta pengaruh pengelolaan risiko kepatuhan syariah terhadap reputasi lembaga. Pertanyaan penelitian meliputi bagaimana LKS menerapkan manajemen risiko syariah, dampak risiko kredit dan likuiditas, pengelolaan risiko kepatuhan syariah, serta tantangan pengelolaan risiko operasional. Penelitian ini menggunakan metode tinjauan pustaka dari berbagai sumber ilmiah yang relevan. Berdasarkan hasil penelitian, manajemen risiko syariah harus berlandaskan pada teori Tawhid String Relationship (TSR) dan prinsip Al-Ghorm Bil Ghurmy serta Al-Kharaj Bil Dhaman. Risiko kredit dan likuiditas sangat mempengaruhi kinerja keuangan LKS, sementara pengelolaan risiko kepatuhan syariah berdampak signifikan pada reputasi lembaga. Pengelolaan risiko operasional menghadapi tantangan tambahan terkait kompleksitas kepatuhan syariah dan penerapan teknologi. Implikasi praktis dari penelitian ini adalah memberikan panduan bagi LKS dalam mengembangkan strategi manajemen risiko yang lebih efektif. Keterbaruan penelitian ini terletak pada eksplorasi integrasi prinsip syariah dengan manajemen risiko, yang memberikan wawasan baru bagi investor dan pembuat kebijakan dalam memahami pentingnya menjaga kepercayaan publik terhadap industri keuangan syariah